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All Journal Jurnal Akuntansi & Auditing Indonesia Journal of Economics, Business, & Accountancy Ventura Akuntansi Krida Wacana Journal of Accounting and Investment EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis International Research Journal of Business Studies (E-Journal) Integritas: Jurnal Antikorupsi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan EKUITAS (Jurnal Ekonomi dan Keuangan) Jurnal Akuntansi dan Bisnis JIA (Jurnal Ilmiah Akuntansi) Jurnal Akademi Akuntansi (JAA) Jurnal Locus Penelitian dan Pengabdian Jurnal Akuntansi dan Keuangan Indonesia Jurnal Akuntansi Manado (JAIM) Jurnal Ekonomi, Bisnis, dan Akuntansi IIJSE Journal of Law and Social Politics Jurnal Akuntansi International Research Journal of Business Studies E-JURNAL AKUNTANSI E-Jurnal Akuntansi
Vera Diyanty
Faculty Of Economics And Business, Universitas Indonesia, Indonesia
Aerospace Engineering Humanities Automotive Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Do Tax Rates Encourage Profit Shifts By Multinational Companies In Indonesia Eko Setiawan; Vera Diyanty
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5415

Abstract

Due to the COVID-19 pandemic, many companies have experienced a decline in financial performance which has the potential to cause financial difficulties. While the government has provided stimulus to help, there are concerns about increasing tax avoidance efforts and profit-shifting practices with businesses transitioning to digital models. However, there is a view that companies may prefer ethical behavior to safeguard their reputation in the midst of a crisis. This study analyses profit-shifting behaviour by multinational companies in Indonesia before and during the COVID-19 pandemic, focusing primarily on the effect of differences in Indonesia's income tax rates on average rates in countries where the group of companies operates. Descriptive analysis is used in this study to provide an overview and general information about the data obtained in the field which is a research variable and will be used as analysis material to answer research questions. The research sample involved 163 companies listed on the Indonesia Stock Exchange and met certain criteria, such as the calculation of corporate income tax according to the Income Tax Law and the exclusion of certain sectors. Data was analyzed for the period 2017-2022, covering the period before and during the COVID-19 pandemic, as well as changes in tax rates in Indonesia. The results show that the difference in Indonesia's corporate income tax rate with the average tax rate in the country where multinational companies operate has a negative and significant effect on profit before tax.
Does the gender diversity of the Board of Commissioners, Family Ownership, and Institutional Ownership Reduce the Likelihood of Financial Distress During COvid-19? Alief Ibnu Nuzul; Vera Diyanty
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 2 (2024): April
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i2.5424

Abstract

The purpose of this study is to investigate the effect of the gender diversity of the board of commissioners, family ownership, and institutional ownership on the possible financial distress of Indonesian public manufacturing companies during the COVID-19 pandemic and non-pandemic periods. This study uses logistic regression panel data to determine the effect of the three aspects of Corporate Governance (CG) studied on financial distress. A total of 648 company-year observations from 108 companies during the period 2017-2022 were used in the analysis. Research findings indicate that in non-pandemic periods, family ownership has a positive effect on financial distress, but the positive effect decreases during pandemic periods. Institutional ownership has a negative influence in the non-pandemic period and that influence has not changed during the pandemic period. Meanwhile, the gender diversity of the board of commissioners does not affect financial distress in either the pandemic period or the non-pandemic period. This report provides insights for company management and regulators in developing CG mechanisms, especially related to the board of commissioners' gender diversity, family ownership, and institutional ownership.
The Role of Risk Management in Achieving Branch Office KPIs in Bank X Gymnastiar El Nabil; Vera Diyanty
E-Jurnal Akuntansi Vol 35 No 3 (2025)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

This study aims to analyze the role of risk management in achieving Key Performance Indicators (KPI) at Bank X branches. A qualitative approach with a case study method was used, with data collection through questionnaires, in-depth interviews, and document analysis. The results of the study indicate that although risk policies have been designed in an integrated manner at the head office level, their implementation at the branch level faces challenges in the form of inequality in understanding risk, limited human resources and technology that is not yet optimal. Meanwhile, budget and communication have been running well. The risk management paradigm is often seen as a compliance tool rather than a proactive strategy to support the achievement of organizational targets. This study recommends the development of risk-based KPI indicators to create a more holistic and fair performance evaluation, strengthen the relationship between risk strategy and organizational performance, and build a more risk-aware organizational culture. Keywords: Risk Management; Key Performance Indicators (KPI); Banking; Performance Evaluation
Controlling Shareholder and Tax Avoidance: Family Ownership and Corporate Governance Masripah, Masripah; Diyanty, Vera; Fitriasari, Debby
International Research Journal of Business Studies Vol. 8 No. 3 (2015): December 2015 - March 2016
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.8.3.167-180

Abstract

The objective of this study is to analyze the entrenchment effect of controlling shareholder on tax avoidance, as well as looking at the role of family ownership, commissioner effectiveness, audit committee effectiveness and external audit quality. This research is a quantitative research using fixed effects model. Sample of this research is 70 firms with an observation period of 2010 until 2013. This study finds that the entrenchment effect of controlling shareholder has negative effect on tax avoidance. Other test results show that when a family is the controlling shareholder, entrenchment effect of controlling shareholder do not affect on tax avoidance. Board of commissioner and committee effectiveness proved to weaken the relationship between entrenchment effect of controlling shareholder and tax avoidance. However, the role of external quality audit does not prove to weaken the relationship between the entrenchment effect of controlling shareholder and tax avoidance.
HEXAGON FRAUD IN FRAUDULENT FINANCIAL STATEMENTS: THE MODERATING ROLE OF AUDIT COMMITTEE Nugroho, Dwiyanjana Santyo; Diyanty, Vera
Jurnal Akuntansi dan Keuangan Indonesia Vol. 19, No. 1
Publisher : UI Scholars Hub

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Abstract

This paper aims to examine the effect of the fraud hexagon on fraudulent financial statements (FFS), and the audit committee (AC)'s role in moderating this relation. The research model uses logit regression with data on all non-financial companies in Indonesia ranging from 2016 to 2020, which were obtained from annual reports and Thomson Reuters. The sensitivity test uses a coefficient difference test based on the Overall Manipulation Index. This study shows that the probability of FFS is higher when the manager has the stimulus, opportunity, and capability. On the other hand, rationalization and collusion do not affect the probability of FFS. Interestingly, managers with high ego do not commit fraudulent financial reporting. The AC can minimize the stimulus, opportunity, and capability of the manager to make FFS. On the other hand, the AC cannot minimize the rationalization, ego, and collusion network of the manager. Theoretically, this study contributes to developing the situational action theory literature related to FFS and the fraud hexagon framework. This study provides academic implications that the arguments and empirical research findings that examine the behavior of managers in committing fraudulent financial reporting can be built not only based on the proxies used, but also by referring to the fraud theoretical framework.
Designing Key Risk Indicator Threshold and Risk Mitigation Strategies Lina Apriliana; Vera Diyanty
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

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Abstract

The purpose of this research is to design a Key Risk Indicator (KRI) for the significant risks that have the potential to hinder the achievement of the company's targets, as well as to analyze the implementation of Law No. 4 of 2023, Article 252, regarding human resource development. The research is a case study of PT XYZ, which operates in the financing sector. The method used in this study is qualitative, with data collection through interviews and company document reviews. The KRI design is carried out by reviewing company documents, such as the risk register, to identify significant risks related to potential failures in achieving the company's targets, as reflected in the Key Performance Indicators. Then, the intermediate causes, root risks, KRI indicators, and threshold limits for these significant risks are determined. The significant risks identified include granting loans to debtors without considering their SLIK (Indonesian Credit Information System) history and delinquency, as well as analyzing the debtor's/candidate debtor's capacity without aligning with the actual conditions. The design of the KRI is expected to assist the company in monitoring events that indicate the occurrence of risks and enable early mitigation of risks that could affect performance achievement. Meanwhile, the risk mitigation design focuses on human resource development in accordance with Law No. 4 of 2023, Article 252. The risk mitigation design includes: 1) developing human resources through a refresher program by setting competency standards, 2) building a learning culture within the company, and 3) rotating Relationship Manager employees to the Collection department and removing them from Marketing activities.
Evaluation Of Credit Risk Management On People's Business Loans Of Bank X In Bengkulu Province Using Risk Maturity Model Adista Anbarani Putri Zaman; Vera Diyanty
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 13 No 1 (2025): Januari
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v13i1.7664

Abstract

This study aims to analyze the application of risk management to “Kredit Usaha Rakyat” on Bank X in Bengkulu Province to minimize credit risk. This study using qualitative research with descriptive method based on the case study of risk management applied in Bank X to the “Kredit Usaha Rakyat” program. Data collection was carried out by interviewing the entity’s officer and by collecting and analyzing secondary data such as annual report and applicable regulation. Based on analysis using COSO ERM framework, concluded that Bank X has implemented an effective risk management. This study contributes to the field of risk management of banking industry which provide business credit for Micro, Small, and Medium Enterprise (MSME).
Corporate Governance and Firm-Specific Crash Risk: Evidence from Indonesian Firms in 2016 Sihombing, Yosua; Diyanty, Vera
Jurnal Akuntansi dan Bisnis Vol 19, No 1 (2019)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.833 KB) | DOI: 10.20961/jab.v19i1.301

Abstract

This research is aimed at investigating whether several dimensions of corporate governance mechanism, namely family ownership, accounting opacity, and Board of Commissioners effectiveness, have effect on one-year-ahead stock price crash risk. Hypothesis test is conducted in 2017 using cross section regression analysis with 277 samples of non-financial firms listed on Indonesia Stock Exchange in 2016. The result of this research does not show that family ownership and accounting opacity have any effect on firm-specific crash risk. Moreover, the result of this research finds that Board of Commissioners effectiveness has negative effect on firm-specific crash risk. This finding supports the notion that sound corporate governance system increases monitoring activities. This, in turn, decreases the tendency of managers to hide and accumulate bad news from outsiders. Hence, reducing firm-specific crash risk. Penelitian ini bertujuan untuk menginvestigasi apakah tiga dimensi mekanisme tata kelola perusahaan, kepemilikan keluarga, accounting opacity dan efektivitas Dewan Komisaris, berdampak terhadap 1-year-ahed stock price crash risk. Penelitian ini menemukan bahwa efektivitas Dewan Komisaris berpengaruh negatif terhadap firmspecific crash risk. Temuan ini mendukung suatu pernyataan bahwa sistem tata kelola perusahaan yang baik dapat meningkatkan kegiatan pemantauan. Hal ini pada akhirnya akan mengurangi kecenderungan manajer untuk menyembunyikan berita buruk dari outsiders. Namun Demikian, penelitian belum ditemukan bukti yang mendukung hubungan antara kepemilikan keluarga dan opacity akuntansi dan firm-specific crash risk.
Does the pyramidal ownership mechanism negatively affect the firm’s performance? Vera Diyanty
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 2 (2016): August - November 2016
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i2.467

Abstract

This research aims to evaluate the effect of family control, which is obtained through both direct or pyramidal ownership mechanism, and company performance. It also examines the mediating effect of founder leadership as represented by founding family members occupying the top management position and the effectiveness of Board of Commissioner. This study used Ordinary Least Square regression for the data analysis with 670 data as the sample from 134 sample companies from year 2009 to 2013. The results show that family control through direct ownership mechanism enhances company performance (alignment effect). On the other hand, family control through pyramidal ownership mechanism weakens company performance (entrenchment effect). The results also show that founder leadership boosts the alignment effect and limits the entrenchment effect. However, this research fails to confirm the role of the effectiveness of the Board of Commissioner in increasing the alignment effect and limiting the entrenchment effect.
Negative Entrenchment Effect of Business Group Conglomerates on Selling and Purchasing Related Party Transactions Dayinta Ayuningtyas; Vera Diyanty
Journal of Economics, Business, and Accountancy Ventura Vol. 19 No. 3 (2016): December 2016 - March 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v19i3.480

Abstract

This study aims to explain the negative entrenchment effect arised from selling and purchasing related party transactions on business group conglomerates. This study is using 322 firm-year data of firms listed at Indonesia Stock Exchange in 2012-2013 period.This research provides evidence that the ownership by business conglomerates strengthened the negative entrenchment effect in both total of selling-purchasing related party transactions and selling-purchasing related party transactions which come from operating activities. Thus, from the result, it can be presumed that there might be a possibility of agency conflict arised from selling-purchasing related party transactions when a firm is part of business conglomerates.
Co-Authors ., Sutarti Adista Anbarani Putri Zaman Akhmad Syahroza Akhmad Syakhroza Alief Ibnu Nuzul Anafiah, Vidyata Annisa Annisa Anafiah, Vidyata Annisa Arnetha Irene Latumenasse Bayu Wirawan Chaerul Djusman Djakman Danny Kunto Wibisono Dayinta Ayuningtyas Debby Fitriasari Dewo, Setio Anggoro Dewo, Setio Anggoro Dona Meilisa Hasbara Eko Setiawan Fatima, Eliza Galih Seta P. Gayo Alfani Allam Gymnastiar El Nabil Hanifa Shabila Putri Zulachir Herlina Tri Utami Hilda Rossieta Imelda Suardi Lina Apriliana Masripah Nugroho, Dwiyanjana Santyo P., Galih Seta Priska Pricilla Rahma Wijayanti Ratna Wardhani Rochiyatun, Rochiyatun Rumaisha Nur Azria Salsabila Aufa Syahrani Sihombing, Yosua Sutarti Sutarti Syakhroza, Akhmad Sylvia Veronica Nalurita Purnama Siregar Tiara Pradani Virgiawan, I Putu Yogi Virgiawan, I Putu Yogi Widya Hidayati